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The New Domestic Definition of the “Arm’s Length Principle”

CMS Tax Alert | Italia

22/05/2017

Decree n. 50/2017 (entered into force on 24 April 2017 and to be implemented within the next 60 days) modifies art. 110 section 7 of the Corporate Income Tax Code by introducing a new domestic definition of the “arm’s length principle”.

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CMS Tax Alert Italia | 22 Maggio 2017
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Authors

Portrait ofGiovanni Cali
Giovanni Cali
Partner
Rome
Portrait ofVittoria Segre
Vittoria Segre
Partner
Rome